Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

Schedule 2   CGT treatment of water entitlements and termination fees

Part 3   Application and transitional provisions

11   Application provision - amendments made by Part 2

Subject to item 12, the amendments made by Part 2 of this Schedule apply to CGT events happening on or after 1 July 2008.